The Decision is to be published in the Official Gazette, at which point the judgment will become binding to all courts, eliminating, in this way, the uneven practice encountered so far.
Fiscal Procedure Code defines tax claims as “property rights which, under the law, result from relations of material fiscal law”. In the amount of tax receivables are included:
- The right to collect taxes, contributions and other amounts representing revenues to the general consolidated budget;
- The right to reimbursement of value added tax, the right to reimbursement of taxes, contributions and other amounts representing revenues to the general consolidated budget, called main tax receivables;
- The right to collect interest, penalties for delay or delay increases, as applicable, under the law, called ancillary tax receivables.
In accordance with the Fiscal Procedure Code: interest rates are “the equivalent damage caused to the owner of the tax receivable as a result of nonpayment by the debtor of the payment obligations when due and is calculated for each day of delay from the day following the outstanding period until the date of settlement of the amount due” and delay penalties represent ” the punishment for failure to pay at maturity the outstanding debt and is calculated for each day of delay from the day following the outstanding period until the date of settlement of the amount due” .
The appeal on points of law was made in order to solve the different practice of courts that either obliged defendants convicted of tax evasion to pay the damage caused plus interest and penalties calculated until full payment thereof, either ordered defendants to pay legal interest related to the damage caused, interest calculated until full payment thereof.
According to the appeal on points of law the Attorney General shows that, compared to the relationship between main tax receivables (taxes and other contributions owed to the general consolidated budget) and the accessories (interest, penalties and, if necessary, increases delay) and the legal nature of the report brought to justice by the civil action aliened with the criminal action, in the criminal proceedings, that, in resolving the civil side of a criminal case may be granted only the fiscal accessories of the main tax receivable, not the legal interest required by law to private law relations.